Spain

Country	Spain
Currency	Euro
EU Member State	Yes
Standard VAT rate	21%
Reduced VAT rate	4%/ 10%
VAT registration limit for established businesses	Nil
VAT registration limit for non-established businesses	Nil
VAT registration rate for distance sellers	35000 Euros
VAT return filing periods	Monthly / Quarterly
Annual returns	Yes
Intrastat thresholds: dispatches and arrivals	400000 Euros for dispatches/ 400000 Euros for arrivals
EC Sales Lists frequency	Monthly
Additional reporting requirements	No
VAT recovery by non-established non-EU businesses	For non EU countries with a reciprocal agreement with Spain
Reverse Charge	Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses	Yes
Statute of limitations	4 years